Richard M. Downing - Page 13




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                                      OPINION                                         
          A.   Statutory Framework                                                    
               Section 6321 imposes a lien in favor of the United States on           
          all property and property rights of a person who is liable for              
          and fails to pay tax after demand for payment has been made.  The           
          lien arises when assessment is made and continues until the                 
          assessed liability is paid.  Sec. 6322.  For the lien to be valid           
          against certain third parties, the Secretary must file a notice             
          of Federal tax lien; within 5 business days thereafter, the                 
          Secretary must provide written notice to the taxpayer.  Secs.               
          6320(a), 6323(a).  Within 30 days commencing after the end of the           
          5 business days, the taxpayer may request an administrative                 
          hearing before an Appeals officer.  Sec. 6320(b)(1); sec.                   
          301.6320-1(c)(1), Proced. & Admin. Regs.                                    
               Similarly, section 6330 provides for notice and opportunity            
          for a hearing before the IRS may levy upon the property of any              
          person.  To be entitled to an administrative hearing under                  
          section 6330, the person must request the hearing within the 30-            
          day period commencing the day after the date of the pre-levy                
          notice.  Sec. 6330(a)(3)(B); sec. 301.6330-1(b)(1), Proced. &               
          Admin. Regs.                                                                
               Once the Appeals officer issues a notice of determination,             
          the taxpayer may seek judicial review in this Court.  Secs.                 
          6320(c), 6330(d)(1).  If the validity of the underlying tax                 







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